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V5429-16 22 December 2016 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto especial sobre la electricidad

Market average price (OMIE) may be used to determine the tax base for electricity without a meter

A company generating electricity using a generator without a meter has requested guidance on how to calculate the tax base. The DGT has ruled that the monthly average market price (OMIE) may be used, as it constitutes an objective criterion.

The question raised

Calculation of the tax base.

The DGT's ruling

The amount of energy is quantified by multiplying the operating hours by the maximum rated power of the group. The tax base shall be the consideration that would have been paid between independent parties in the market. The use of average market prices, such as those from OMIE, is a valid and objective means of determining said value.

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